Bombay High Court
Commissioner Of Income Tax - Tds -2, ... vs Ogilvy And Mather Pvt. Ltd on 8 January, 2019
Author: B.P.Colabawalla
Bench: Akil Kureshi, B.P.Colabawalla
Priya Soparkar 1 48 itxa 1030-16 with 1031-16-o
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
INCOME TAX APPEAL NO.1030 OF 2016
WITH
INCOME TAX APPEAL NO.1031 OF 2016
Commissioner of Income Tax-TDS-2, Mumbai. ... Appellant
V/s.
Ogilvy & Mather Pvt. Ltd. ... Respondent
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Mr.Suresh Kumar for the Appellant.
Mr.S.J.Mehta for the Respondent.
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CORAM : AKIL KURESHI AND
B.P.COLABAWALLA, JJ.
DATE : JANUARY 08, 2019.
P.C.:-
1. Appeals are admitted for consideration of following substantial question of law:
"Whether on the facts and circumstances of the case and in law, the Tribunal was justified in holding that the amounts paid by the Assessee towards advertisement expenses through outdoor display on advertisement hoardings attract TDS u/s. 194C as against 194I of the Act?"
2. To be heard alongwith Income Tax Appeal No.442 of 2015.
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3. Registry is directed to communicate a copy of this order to the Tribunal. This would enable the Tribunal to keep the papers and proceedings relating to the present appeal available, to be produced when sought for by the Court.
(B.P.COLABAWALLA,J.) (AKIL KURESHI,J.) ....
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